What if the reason of using multirow is you want top alignment, but also splitting over multiple rows. Then you can't just leave multirow out of play, because then you get a white line in following columns next to the multiple lined text. (Hope I am making myself a bit clear here)
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user23624Dec 24 '12 at 11:40

The answer doesn't answer how to align to top in \multirow.
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chejnikApr 8 '14 at 13:55

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@chejnik: In this instance you can use \multirow{3}{*}[\normalbaselineskip]{Targets}, but the suggestion to do without it is far superior than fiddling with raising/lowering content in one column to match the other.
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WernerApr 9 '14 at 5:04

I see, thank you. I wanted to point out that it is only coincidence that the first column is smaller than the second one. In my case I had first column (\multirow column) much larger and need to align it on top.
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chejnikApr 9 '14 at 5:48

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@chejnik: True. There are other methods that one can use, including nesting a tabular inside a tabular and using the vertical alignment "anchor" point, or even using a \parbox. In this specific instance, it was easier to do it without \multirow.
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WernerApr 9 '14 at 14:12